Uma análise sobre as despesas de pessoal sob influência da lei de responsabilidade fiscal

Abstract

This monograph presents the concepts and definitions related to personnel expenses. It has been also included legislation which deals with the theme, specially the Fiscal Responsibility Law (FRL). This research is documental, and it has taken primary data from the Executive Branch of the Union from 1995 to 2013, which were found in a publication of Filho (2003) and Union’s Reports Fiscal Management, and it also has taken data of the Executive Branch of the State of São Paulo from São Paulo’s Reports Fiscal Management from 2000 to 2013. The data were consolidated into tables and graphs. The analysis of the evolution of personnel costs showed that the Executive Branch of the Union remained below the Prudential Limit set by FRL, while the Executive Branch of the State of São Paulo started to show values below the Prudential Limit in 2004. Personnel expenses increased in most of cases, and according to FRL’s rules, it was possible because Net Current Revenue has also been growth.